2024-11-14T10:03:45-06:00 2023-12-31 352123203 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 46240 990 2023-01-01 351075886 THE ARC OF INDIANA INC ARCO 3179772375 143 W MARKET STREET 200 INDIANAPOLIS IN 46204 KIMBERLY DODSON EXECUTIVE DIRECTOR/CEO 3179772375 2024-11-12 1 1 CASSE TATE P01271193 3175802000 2024-11-06 2023 2024-10-15 13:58:12Z KIMBERLY DODSON 143 W MARKET STREET 200 INDIANAPOLIS IN 46204 6506100 0 X WWW.ARCIND.ORG X 1955 IN THE ARC OF INDIANA IS COMMITTED TO ALL PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES REALIZING THEIR GOALS OF LIVING, LEARNING, WORKING AND FULLY PARTICIPATING IN THE COMMUNITY. 16 16 31 17 0 0 2519795 1901971 3093399 3022960 -99081 246864 -1547 -4218 5512566 5167577 409423 769063 0 0 2073691 2332790 0 0 187840 1427629 2733968 3910743 5835821 1601823 -668244 95398676 141585370 86696759 132853943 8701917 8731427 THE ARC OF INDIANA IS COMMITTED TO ALL PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES REALIZING THEIR GOALS OF LIVING, LEARNING, WORKING AND FULLY PARTICIPATING IN THE COMMUNITY. 0 0 1771923 769063 81047 THE ARC IS COMMITTED TO EMPOWERING FAMILIES WITH INFORMATION AND RESOURCES TO ASSIST THEM IN THEIR JOURNEY OF RAISING A CHILD WITH A DISABILITY TO LEAD A FULL AND MEANINGFUL LIFE. ADDITIONALLY THE ARC OF INDIANA SEEKS TO EMPOWER PEOPLE WITH INTELLECTUAL AND OTHER DEVELOPMENTAL DISABILITIES TO BE SELF SUFFICIENT AND INDEPENDENT TO THE GREATEST EXTENT POSSIBLE. THE ORGANIZATION'S PRIORITY AREAS INCLUDE APPROPRIATE FUNDING AND CONTINUUM OF SERVICES FOR INFANTS, PRESCHOOLERS, SCHOOL-AGED CHILDREN, AND ADULTS WITH DEVELOPMENTAL DISABILITIES AND OTHER RELATED DISABILITIES; AS WELL AS REDUCING THE INCIDENCE OF DEVELOPMENTAL DISABILITIES. LOCAL CHAPTER SERVICES ARE ALSO PROVIDED TO RESPOND TO THE NEEDS OF MEMBER CHAPTERS, THEIR BOARDS, SPECIAL COMMITTEES, AND EXECUTIVES. 1000547 THE ARC OVERSEES GOVERNMENTAL GRANTS THAT DEVELOP AND IMPLEMENT INITIATIVES AND ACTIVITIES TO SUPPORT AND EXPAND A NETWORK OF SELF-ADVOCATES AND FAMILY MEMBERS TO PROVIDE AWARENESS AND INFORMATION ABOUT PROGRAMS AND SERVICES AVAILABLE TO THOSE WITH DEVELOPMENTAL DISABILITIES. THE ARC PROVIDES A BRIDGE BETWEEN LOCAL, STATE, GOVERNMENT, AND PRIVATE SECTOR ORGANIZATIONS AND PEOPLE WITH DEVELOPMENTAL DISABILITIES AND THEIR LOVED ONES. 2158927 2941913 THE ARC OF INDIANA MASTER TRUST IS A POOLED SPECIAL NEEDS TRUST ADMINISTERING A 3RD PARTY TRUST, TRUST I, AND A SELF-SETTLED TRUST, TRUST II. TRUST I WAS ESTABLISHED IN 1988 AND TRUST II IN 1995. 4931397 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 31 0 1 31 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 0 0 1 0 1 1 1 1 1 1 1 0 0 IN X ANNE LAMMERT 3179772375 143 W MARKET STREET STE 200 INDIANAPOLIS IN 46204 KIMBERLY DODSON EXECUTIVE DIRECTOR/CEO 32.00 8.00 X 156101 39026 15525 ANDREW KIRBY COO/FDTN EXECUTIVE DIRECT 23.00 17.00 X 77696 57428 23086 ANNE LAMMERT CFO 24.00 16.00 X 76646 51098 22569 MELISSA JUSTICE CHIEF TRUST OFFICER 40.00 X 116448 0 21778 ARVIE ANDERSON PRESIDENT 1.00 X X 0 0 0 CODY MULLEN PAST PRESIDENT 1.00 1.00 X X 0 0 0 WILLIAM HAWKINS VICE PRESIDENT 1.00 1.00 X X 0 0 0 DICK RHOAD TREASURER 1.00 1.00 X X 0 0 0 ADAM BROWN SECRETARY 1.00 X X 0 0 0 PAM VERBARG ICEARC REP 1.00 X X 0 0 0 NICKI HINKLE SAI REPRESENTATIVE 1.00 1.00 X X 0 0 0 JOANNE TEDESCO DIRECTOR 1.00 X 0 0 0 DEREK NORD DIRECTOR 1.00 X 0 0 0 MARK HISEY DIRECTOR 1.00 X 0 0 0 KAREN BRUMMET DIRECTOR 1.00 X 0 0 0 ANGIE TYLER DIRECTOR 1.00 X 0 0 0 CRYSTAL RAMOS DIRECTOR 1.00 X 0 0 0 JONI SCHMALZRIED DIRECTOR 1.00 X 0 0 0 KATE WILLIS DIRECTOR 1.00 X 0 0 0 MEGAN BURGER DIRECTOR 1.00 1.00 X 0 0 0 426891 147552 82958 2 0 1 0 RED ROAD VENTURES 5454 LEONE DRIVE INDIANAPOLIS IN 46226 PROJECT CONSULTING 239500 1 29672 1214733 657566 15662 1901971 TRUST CONSULTING FEES 525920 1794231 1794231 REMAINDER FUND 525920 1147682 1147682 INTERCOMPANY REVENUE 900099 77057 77057 PROGRAM FEE INCOME 624100 3990 3990 3022960 172747 172747 1393304 1319187 74117 74117 74117 15118 29672 19336 -4218 -4218 5167577 3022960 0 242646 769063 769063 487904 299576 171476 16852 1311437 1060419 154508 96510 381946 291639 64008 26299 151503 114716 27087 9700 18950 18950 41306 41306 36630 36630 32063 32063 2170 2170 419464 419464 243119 196695 34183 12241 178585 135576 31668 11341 90048 69856 14868 5324 34349 31365 2984 218629 182445 36184 100569 76149 17981 6439 51903 40018 8751 3134 INDIVIDUAL SUPPORT EXPE 866846 866846 PURCHASED SERVICES 354224 298594 55630 DUES & SUBSCRIPTIONS 33275 11558 21717 EDUCATION 11838 11838 5835821 4931397 716584 187840 1317332 666773 238399 577101 746906 163017 90104 147933 833004 540059 355548 292945 5731298 7000170 86919089 132737431 95398676 141585370 137684 373136 8888 86550187 132480807 86696759 132853943 X 8425576 8430096 276341 301331 8701917 8731427 95398676 141585370 -668244 697754 0 X X 0 1 X 1 0 X 1217240 1563101 1704512 2519795 1901971 8906619 2132775 2964036 2813556 3093399 3022960 14026726 3350015 4527137 4518068 5613194 4924931 22933345 3779 4572 4347 561 9356 22615 176253 153326 329579 3779 4572 4347 176814 162682 352194 22581151 66106 56328 160490 98298 172747 553969 66106 56328 160490 98298 172747 553969 3416121 4583465 4678558 5711492 5097678 23487314 0.96140 0.97070 0.02360 0.02050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 0 0 1 36630 0 0 0 36630 0 PART II-B, LINE 1: THE ARC OF INDIANA REPRESENTS PEOPLE WITH DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES BEFORE THE INDIANA GENERAL ASSEMBLY. OUR PRIORITY AREAS INCLUDES APPROPRIATE FUNDING AND A CONTINUUM OF SERVICES FOR INFANTS, PRE-SCHOOLERS, SCHOOL-AGED CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES AND OTHER RELATED DISABILITIES; AS WELL AS REDUCING THE INCIDENCE OF DEVELOPMENTAL DISABILITIES. THE ARC OF INDIANA STAFF ACTIVITIES INCLUDE MONITORING THE STATUS OF LEGISLATION AND REPORTING ON THE STATUS TO OUR MEMBERS, TESTIFYING BEFORE THE LEGISLATIVE COMMITTEES ON OUR PRIORITY LEGISLATION, MEETING WITH KEY LEGISLATORS TO DISCUSS PRIORITY LEGISLATION, AND COMMUNICATING WITH LEGISLATORS THROUGH WRITTEN MEMOS. THESE DUTIES ARE CARRIED OUT PRIMARILY BY OUR EXECUTIVE DIRECTOR AND A CONTRACTED LOBBYIST. DURING THE PERIOD WHEN THE INDIANA GENERAL ASSEMBLY IS NOT IN SESSION, ACTIVITIES INVOLVING LEGISLATORS ARE LIMITED. INTERIM LEGISLATIVE COMMITTEES ARE MONITORED AND REPORTED ON TO OUR MEMBERS. THE ARC OF INDIANA STAFF MAY TESTIFY BEFORE APPROPRIATE INTERIM COMMITTEES AND MEET WITH LEGISLATORS TO DISCUSS ISSUES OF CONCERN TO THE ASSOCIATION. 1 85446438 58374689 12282732 131538395 1631556 559257 326794 472416 2045191 1366145 603424 -323753 14260 1631556 393797 886718 114148 28518 1366145 493484 35941 69155 204783 393797 410577 1995 111015 30103 493484 0.86244 0.07268 0.06488 0 0 492294 252401 239893 255282 249474 5808 85428 38184 47244 292945 ASSETS HELD IN TRUST 131538395 INTERCOMPANY RECEIVABLE 112365 TRUST FEE RECEIVABLE 374143 OPERATING LEASE RIGHT OF USE ASSETS 712528 132737431 TRUST LIABILITIES 131538395 OPERATING LEASE RIGHT OF USE LIABILITY 942412 132480807 X 5869887 697754 36619 734373 5135514 32063 32063 5167577 5840377 36619 36619 5803758 32063 32063 5835821 PART V, LINE 4: THE ENDOWMENT CONSISTS OF FUNDS ESTABLISHED TO SUPPORT THE OPERATING EXPENSES OF THE ORGANIZATION. PART X, LINE 2: THE ARC IS TAX-EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE INTERNAL REVENUE CODE. IN ADDITION, THE ARC HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. ADG IS TREATED AS A DISREGARDED ENTITY FOR FEDERAL AND STATE INCOME TAX PURPOSES, AND THUS IS ALSO EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION FILES U.S. FEDERAL AND INDIANA INCOME TAX AND INFORMATION RETURNS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. MANAGEMENT BELIEVES THAT THE ORGANIZATION'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE. THEREFORE, NO RESERVE FOR UNCERTAIN INCOME TAX POSITIONS HAS BEEN RECORDED. GOLF OUTING 44790 29672 15118 2146 15560 1630 44790 29672 15118 2146 15560 1630 19336 -4218 0 THE ARC OF INDIANA FOUNDATION INC 143 W MARKET ST 200 INDIANAPOLIS IN 46204 463746158 501(C)(3) 750000 0 OPERATIONS FURTHERING THE ORGANIZATION MISSION 1 PART I, LINE 2: THE ARC WORKS CLOSELY WITH THE ARC OF INDIANA FOUNDATION AND HAS REGULAR COMMUNICATIONS ON THE USE OF GRANT FUNDS. X X X 0 0 0 0 0 0 0 0 0 KIMBERLY DODSON EXECUTIVE DIRECTOR/CEO 148651 37163 5530 1383 1920 480 10927 2732 1493 373 168521 42131 0 0 ANDREW KIRBY COO/FDTN EXECUTIVE DIRECT 74941 55391 2203 1629 552 408 5439 4020 7835 5792 90970 67240 0 0 ANNE LAMMERT CFO 74349 49566 2297 1532 0 0 5365 3577 8176 5451 90187 60126 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE AND APPROVES THE INITIAL SALARY AND RAISES WHEN REQUESTED. COMPARABILITY DATA IS USED FROM OTHER 990S DURING THIS PROCESS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT DOCUMENT THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN BY ALL COMMITTEES. FORM 990, PART VI, SECTION B, LINE 10B MONTHLY LOCAL EXECUTIVE MEETINGS ARE HELD TO DISCUSS ISSUES, PROGRAMS, SERVICES, AND ACTIVITIES OF THE ARC AND LOCAL CHAPTERS. THESE LOCAL CHAPTERS ARE SEPARATE 501(C)(3) ORGANIZATIONS AND HAVE THEIR OWN POLICIES AND PROCEDURES. ALL LOCAL CHAPTERS ARE REQUIRED TO SUBMIT THEIR 990S TO THE ARC. DEDICATED STAFF OF THE ARC MAKE VISITS TO LOCAL CHAPTERS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE REVIEWS THE 990 BEFORE BEING FINALIZED AND THEIR COMMENTS AND CHANGES ARE INCORPORATED. A COPY OF THE FINAL 990 WILL BE DISTRIBUTED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION REQUIRES ANNUAL DISCLOSURE FROM THE BOARD OF DIRECTORS OF POTENTIAL CONFLICTS AND CONTINUING DISCLOSURE WHEN NEW ISSUES ARISE. FORM 990, PART VI, SECTION B, LINE 15A WHEN A CHANGE IN OFFICER COMPENSATION OCCURS, IT IS REVIEWED BY THE EXECUTIVE COMMITTEE, DISCUSSED WITH THE BOARD, AND SET BY THE EXECUTIVE COMMITTEE. DURING THIS PROCESS, COMPENSATION IS CROSS REFERENCED AGAINST COMPENSATION FOR SIMILAR POSITIONS FOR COMPARABILITY PURPOSES. ALL OTHER COMPENSATION LEVELS ARE SET BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. THE ARC OF INDIANA DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C; THE METHOD HAS NOT CHANGED SINCE THE PRIOR YEAR. FORM 990, PART V, LINE 2A; THE ORGANIZATION IS NO LONGER ISSUING W-2'S FOR EMPLOYEES. THE ORGANIZATION IS USING THE PEO MODEL FOR PAYROLL REPORTING. EXPENSES AND COMPENSATION ARE BEING REPORTED AS PROVIDED BY THE PEO. THE ARC DEVELOPMENT GROUP LLC 143 W MARKET STREET STE 200 INDIANAPOLIS IN 46204 455063867 EMPLOYMENT IN -74968 0 THE ARC OF INDIANA INC THE ARC OF INDIANA FOUNDATION INC 143 W MARKET STREET STE 200 INDIANAPOLIS IN 46204 463746158 TRAINING IN 501(C)(3) LINE 12A, I N/A 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 1 THE ARC OF INDIANA FOUNDATION S 159595 ACTUAL AMOUNT THE ARC OF INDIANA FOUNDATION B 750000 ACTUAL AMOUNT THE ARC OF INDIANA FOUNDATION D 9276 ACTUAL AMOUNT